PENGARUH AUDIT SWITCHING, FINANCIAL DISTRESS, DAN FIRM SIZE TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN SEKTOR CONSUMER CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024

TYA SISTI WIDYASTUTI, . (2026) PENGARUH AUDIT SWITCHING, FINANCIAL DISTRESS, DAN FIRM SIZE TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN SEKTOR CONSUMER CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

	Text COVER.pdf Download (1MB)
	Text BAB 1.pdf Download (275kB)
	Text BAB 2.pdf Restricted to Registered users only Download (452kB) | Request a copy
	Text BAB 3.pdf Restricted to Registered users only Download (295kB) | Request a copy
	Text BAB 4.pdf Restricted to Registered users only Download (703kB) | Request a copy
	Text BAB 5.pdf Restricted to Registered users only Download (280kB) | Request a copy
	Text DAFTAR PUSTAKA.pdf Download (305kB)
	Text LAMPIRAN.pdf Restricted to Registered users only Download (3MB) | Request a copy

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh audit switching, financial distress, dan firm size terhadap audit report lag pada perusahaan sektor consumer cyclicals yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder. Data dikumpulkan melalui teknik dokumentasi berupa laporan tahunan (annual report) perusahaan yang diperoleh dari situs resmi Bursa Efek Indonesia dan situs resmi masing-masing perusahaan. Populasi penelitian terdiri atas 160 perusahaan sektor consumer cyclicals, dengan sampel sebanyak 125 perusahaan yang dipilih menggunakan teknik purposive sampling. Dengan periode pengamatan selama tiga tahun, penelitian ini menggunakan 375 observasi. Teknik analisis data yang digunakan adalah regresi data panel dengan estimasi Fixed Effect Model (FEM) yang diuji menggunakan EViews 12. Hasil penelitian menunjukkan bahwa audit switching dan financial distress berpengaruh positif dan signifikan terhadap audit report lag, sedangkan firm size berpengaruh negatif dan signifikan terhadap audit report lag. Selain itu, hasil uji simultan menunjukkan bahwa audit switching, financial distress, dan firm size berpengaruh secara bersama-sama terhadap audit report lag. Nilai koefisien determinasi menunjukkan bahwa audit switching, financial distress, dan firm size mampu menjelaskan audit report lag sebesar 51,92% ***** This study aims to examine the effects of audit switching, financial distress, and firm size on audit report lag among companies in the consumer cyclicals sector listed on the Indonesia Stock Exchange during the 2022–2024 period. This is a quantitative study using secondary data. Data were collected through documentation, specifically companies’ annual reports obtained from the official website of the Indonesia Stock Exchange and the official websites of the respective companies. The study population consists of 160 companies in the consumer cyclicals sector, with a sample of 125 companies selected using purposive sampling. With an observation period of three years, this study utilized 375 observations. The data analysis technique employed was panel data regression using the Fixed Effects Model (FEM), tested using EViews 12. The results show that audit switching and financial distress have a positive and significant effect on audit report lag, while firm size has a negative and significant effect on audit report lag. Furthermore, the results of the simultaneous test indicate that audit switching, financial distress, and firm size collectively influence audit report lag. The coefficient of determination indicates that audit switching, financial distress, and firm size account for 51.92% of the variation in audit report lag.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Erika Takidah, SE, AK., M.Si, CA., Ph.D .; 2). Dwi Handarini, S.Pd., M.Ak
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Ilmu Sosial > Keuangan
Divisions:	FE > S1 Pendidikan Ekonomi
Depositing User:	Tya Sisti Widyastuti .
Date Deposited:	07 Aug 2026 07:54
Last Modified:	07 Aug 2026 07:54
URI:	http://repository.unj.ac.id/id/eprint/69223

Actions (login required)

View Item